https://www.taxtmi.com/caselaws?id=794552 Assessment based on alleged mistaken adjustment of input tax credit between IGST and CGST/SGST heads was set aside because the issue was already covered by an earlier Division Bench ruling in the petitioner's favour. The Court treated that binding precedent as controlling the present dispute and held that the demand-based order could not survive. The impugned assessment order was quashed and relief was granted to the petitioner, while the State was left free to pursue any inter-departmental settlement issues through the GST Council. en-us Tue, 19 May 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794552 Assessment based on alleged mistaken adjustment of input tax credit between IGST and CGST/SGST heads was set aside because the issue was already covered by an earlier Division Bench ruling in the petitioner's favour. The Court treated that binding precedent as controlling the present dispute and held that the demand-based order could not survive. The impugned assessment order was quashed and relief was granted to the petitioner, while the State was left free to pursue any inter-departmental settlement issues through the GST Council. Case-Laws GST Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794552